{"data":{"id":"us-nv/nrs-363c.530","jurisdiction":"us-nv","citation":"NRS 363C.530","heading":"Accommodation (NAICS 721).","body":"1. The accommodation business category (NAICS 721) includes all business entities primarily engaged in providing lodging or short-term accommodations for travelers, vacationers and others.\n2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.2 percent.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 363C - COMMERCE TAX","CALCULATION OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-363C.html#NRS363CSec530","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"382b4fa48a0e1af50735f82d212b41d45332a9132d24a6e8b84e33f90afc488b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.520","next":"us-nv/nrs-363c.540"},"notice":"GroundRules: Original legal text. Not legal advice."}